TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Updated forms and lists

I. P35L – another field to complete

Revenue have issued an eBrief advising that there is an additional field for ‘Medical Insurance Paid by Employer’ in the 2007 P35L. Employers are required to enter the amount of Medical Insurance contributed for each individual employee.

II. Donations to charity

Revenue have published an updated leaflet on the availability of relief for donations to eligible charities. In addition, claim forms for the charities in relation to withholding tax (Form 68) and in relation to income tax (Form 848A) have also been updated.

III. Significant Buildings

Revenue have published an updated list of buildings and gardens that have been approved under TCA 97 s482 – the significant buildings and gardens relief. A happy association of tax information and ideas for family outings!

IV. Foreign Property

Revenue have updated their publication on “Irish Tax Implications of Foreign Property Ownership”, which is available on their website.

V. Updated Form 11F CRO available

The Revenue have placed the updated form, which is required under TCA97 s882 and is known as the Statement of Particulars Form, on their website. In general the form is required by new companies to provide a statement in writing containing certain particulars to the Revenue.